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On behalf of the Russian Federation

RESOLUTION OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION

of November 8, 2022 No. 47-P

On the case of check of constitutionality of Item 37 of Rules of collection, calculation, payment and collection of utilization collection concerning self-propelled machines and (or) trail cars to them, and also return and offset of excessively paid or excessively collected amounts of this collection in connection with the claim of Traktorodetal Group limited liability company

Constitutional court of the Russian Federation as a part of the Chairman V. D. Zorkin, judges A. Yu. Bushev, G. A. Gadzhiyev, S. M. Kazantsev, S. D. Knyazev, A. N. Kokotov, L. O. Krasavchikova, S. P. Mavrin, N. V. Melnikov,

with participation of representatives of Traktorodetal Group limited liability company - A. A. Dunicheva's lawyers and Yu. Nikolaev, plenipotentiary of the Government of the Russian Federation in the Constitutional Court of the Russian Federation M. Yu. Barshchevsky,

being guided by Article 125 (the part Item "and" 4) Constitutions of the Russian Federation, Item 3 parts one, parts three and the fourth Article 3, Article part one 21, Articles 36, 74, 86, 96, 97 and 99 Federal constitutional Laws "About the Constitutional Court of the Russian Federation",

considered in open session case on check of constitutionality of Item 37 of Rules of collection, calculation, payment and collection of utilization collection concerning self-propelled machines and (or) trail cars to them, and also return and offset of excessively paid or excessively collected amounts of this collection.

Reason for consideration of the case was the claim of Traktorodetal Group limited liability company. The basis to consideration of the case was the found uncertainty in question of whether there corresponds to the Constitution of the Russian Federation the normative provision challenged by the applicant.

Having heard the message of the judge-speaker L. O. Krasavchikova, explanation of agents of the parties and performance invited in meeting of the plenipotentiary of the State Duma in the Constitutional Court of the Russian Federation Yu. A. Petrov and the plenipotentiary of the Federation Council in the Constitutional Court of the Russian Federation I. V. Rukavishnikova, and also representatives: from the Prosecutor General of the Russian Federation - V. V. Rosinsky, from the Federal Tax Service - M. A. Denisayeva, having researched the submitted documents and other materials, the Constitutional Court of the Russian Federation

established:

1. The order of the Government of the Russian Federation of February 6, 2016 No. 81 "About utilization collection concerning self-propelled machines and (or) trail cars to them and about introduction of amendments to some acts of the Government of the Russian Federation" approves Rules of collection, calculation, payment and collection of utilization collection concerning self-propelled machines and (or) trail cars to them, and also return and offset of excessively paid or excessively collected amounts of this collection (further also - Rules). According to Item 37 Corrected return of excessively paid utilization charges it is made in currency of the Russian Federation; in case of return of excessively paid (collected) utilization charges interests from excessively paid (collected) utilization charges are not paid, the amounts are not indexed and the commission fee on banking activities is paid for the account of the transferred funds.

1.1. The Traktorodetal Group limited liability company (further also - society, the applicant) in 2018 on the territory of the Russian Federation imports and provides to customs clearance woodworking machines (shcheporubitelny machines), but the customs authority changed classification code of the declared goods, having counted them belonging to other goods item, namely to machines and the equipment for forestry concerning which utilization collection is paid. Based on the notifications on need directed by customs authority to pay utilization collection society listed money (for the total amount of 10 005 000 rub).

Further society took a legal action with the statement for recognition invalid decisions of customs authority on classification of goods, decisions on modification (amendments) of the data specified in declarations goods, notifications on payment of utilization collection. In particular, the declared requirements are met by the decision of Arbitration Court of the city of St. Petersburg and the Leningrad region of March 15, 2019 with which superior courts agreed. Transfer of the writ of appeal of the Central excise customs for consideration in judicial session of Judicial board on economic disputes of the Supreme Court of the Russian Federation it is refused (determination of the Supreme Court of the Russian Federation of May 25, 2020 in the matter of No. A56-114436/2018). Excessively listed by society (based on notifications of customs authority) money is returned to it.

Arbitration Court of the city of St. Petersburg and the Leningrad region on October 5, 2020, having considered case No. A56-69059/2020, refused to society satisfaction of the requirement about collection from the Central excise customs of the percent (764 719 rub 52 kopeks) added on the excessive amount of utilization collection. The resolution of the Trial Court is left without change by resolutions of the Thirteenth Arbitration Appeal Court of March 13, 2021 and Arbitration Court of the Northwestern Federal District of July 21, 2021. By determination of the Supreme Court of the Russian Federation of January 14, 2022 to society it is refused transfer of the writ of appeal for consideration in judicial session of Judicial board on economic disputes of the Supreme Court of the Russian Federation. At the same time courts, having specified that Item 37 of Rules directly establishes prohibition on interest payment from excessively paid (collected) utilization charges, did not see the bases for collection from customs authority of the amount of percent declared by society.

According to the applicant, Item 37 of Rules contradicts the Constitution of the Russian Federation, its Articles 35, of 52, 53 and 57, as deprives of the payer of the right to percent from superficially collected utilization collection.

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